DEPARTMENT OF EDUCATION LEA Financial System Combined Balance Sheet -- All Fund Types and Account Groups For Fiscal Year 2017, Fiscal Period 11

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Combined Balance Sheet -- All Fund Types and Account Groups Exhibit F-I-A GOVERNMENTAL PROPRIETARY FIDUCIARY ACCOUNT Special Debt Capital Enterp/ GROUPS Description General Revenue Service Projects Internal Trust Agency F/A L/T Dept Assets and Other Debits: Assets: Cash $29,851,967.76 $8,676,601.47 $1,621,060.61 $6,797,507.65 $0.00 $2,020,626.75 $0.00 Investments $0.00 $314,840.36 $0.00 $0.00 $0.00 $16,359.13 $0.00 Receivables Interfund Receivables $722,482.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Inventories $218,094.39 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Assets ($43,617.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $443,680,280.54 Construction In Progress $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5,282,545.43 Other Debits: Amounts Available $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $588,493.29 Amounts to be Provided $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $184,616,807.86 Other Debits Total Assets and Other Debits: $30,748,927.33 $8,991,441.83 $1,621,060.61 $6,797,507.65 $0.00 $2,036,985.88 $634,168,127.12 Liabilities and Fund Equity: Liabilities: Claims Payable $202,484.20 $86,216.38 $0.00 $0.00 $0.00 $0.00 $0.00 Interfund Payable $0.00 $722,482.18 $0.00 $0.00 $0.00 $0.00 $0.00 Other Liabilities $13,794.58 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Long-Term Liabilities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $185,205,301.15 Total Liabilities: $216,278.78 $808,698.56 $0.00 $0.00 $0.00 $0.00 $185,205,301.15 Fund Equity: Investments in General Fixed Assets $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $448,962,825.97 Contributed Capital Reserved Fund Balance $1,120,093.07 $1,851,049.71 $0.00 $5,330,616.80 $0.00 $523,006.68 $0.00 Unreserved Fund balance $29,412,555.48 $6,331,693.56 $1,621,060.61 $1,466,890.85 $0.00 $1,513,979.20 $0.00 Total Fund Equity: $30,532,648.55 $8,182,743.27 $1,621,060.61 $6,797,507.65 $0.00 $2,036,985.88 $448,962,825.97 Total Liabilities and Fund Equity: $30,748,927.33 $8,991,441.83 $1,621,060.61 $6,797,507.65 $0.00 $2,036,985.88 $634,168,127.12 9/5/2017 1:51:59 PM Pulled from Production Page 1 of 1

Combined Statement of,, and Changes in Fund Balances Exhibit F-II-A GOVERNMENTAL FIDUCIARY General Special Revenue Debt Service Capital Projects Expendable Trust Total State Sources $103,628,482.19 $0.00 $10,010.13 $5,624,586.76 $0.00 $109,263,079.08 Federal Sources $122,151.36 $10,201,432.11 $0.00 $0.00 $0.00 $10,323,583.47 Local Sources $56,050,491.85 $11,359,580.71 $12,603,965.23 $5,287.07 $3,909,102.01 $83,928,426.87 Other Sources $239,306.28 $626,800.29 $0.00 $0.00 $0.00 $866,106.57 Total : $160,040,431.68 $22,187,813.11 $12,613,975.36 $5,629,873.83 $3,909,102.01 $204,381,195.99 Instructional Services $88,832,656.89 $9,945,668.62 $0.00 $0.00 $1,284,983.25 $100,063,308.76 Instructional Support Services $29,113,541.05 $2,193,389.51 $0.00 $0.00 $826,098.42 $32,133,028.98 Operation & Maintenance Services $16,835,705.15 $864,739.14 $0.00 $75,803.16 $126,756.21 $17,903,003.66 Auxiliary Services $11,626,914.34 $11,007,476.81 $0.00 $5,034,918.49 $28,597.33 $27,697,906.97 General Administrative Services $4,691,140.12 $298,844.16 $0.00 $0.00 $0.00 $4,989,984.28 Capital Outlay $117,127.56 $304,880.18 $0.00 $3,397,817.56 $0.00 $3,819,825.30 Debt Service $438.00 $91,752.81 $12,757,069.79 $4,367,465.99 $0.00 $17,216,726.59 Other $2,833,704.25 $1,709,095.98 $0.00 $0.00 $941,773.56 $5,484,573.79 Total : $154,051,227.36 $26,415,847.21 $12,757,069.79 $12,876,005.20 $3,208,208.77 $209,308,358.33 Other Fund Sources (Uses) Other Fund Sources: $3,292,306.28 $5,491,005.81 $0.00 $7,389,931.30 $105,060.33 $16,278,303.72 Other Fund Uses: $4,620,065.10 $2,150,523.33 $0.00 $46,485.00 $780,098.89 $7,597,172.32 Total Other Fund Sources (Uses): ($1,327,758.82) $3,340,482.48 $0.00 $7,343,446.30 ($675,038.56) $8,681,131.40 Excess and Other Sources Over (Under) and Other Fund Uses: $4,661,445.50 ($887,551.62) ($143,094.43) $97,314.93 $25,854.68 $3,753,969.06 Beginning Fund Balance - October 1: $25,871,203.05 $9,070,294.89 $1,764,155.04 $6,700,192.72 $2,011,131.20 $45,416,976.90 Ending Fund Balance: $30,532,648.55 $8,182,743.27 $1,621,060.61 $6,797,507.65 $2,036,985.88 $49,170,945.96 9/5/2017 1:52:47 PM Pulled from Production Page 1 of 1

Combined Statement of,, and Changes in Fund Balances Exhibit F-III-A GENERAL VARIANCE SPECIAL REVENUE VARIANCE State Sources $112,983,636.16 $103,628,482.19 ($9,355,153.97) $0.00 $0.00 $0.00 Federal Sources $151,500.00 $122,151.36 ($29,348.64) $12,195,892.33 $10,201,432.11 ($1,994,460.22) Local Sources $60,170,726.21 $56,050,491.85 ($4,120,234.36) $11,264,033.30 $11,359,580.71 $95,547.41 Other Sources $197,294.00 $239,306.28 $42,012.28 $701,490.00 $626,800.29 ($74,689.71) Total : $173,503,156.37 $160,040,431.68 ($13,462,724.69) $24,161,415.63 $22,187,813.11 ($1,973,602.52) Instructional Services $98,507,064.70 $88,832,656.89 $9,674,407.81 $10,389,105.95 $9,945,668.62 $443,437.33 Instructional Support Services $32,324,668.45 $29,113,541.05 $3,211,127.40 $2,270,452.46 $2,193,389.51 $77,062.95 Operation & Maintenance Services $18,766,694.85 $16,835,705.15 $1,930,989.70 $761,382.15 $864,739.14 ($103,356.99) Auxiliary Services $13,122,476.00 $11,626,914.34 $1,495,561.66 $13,205,279.97 $11,007,476.81 $2,197,803.16 General Administrative Services $5,058,988.00 $4,691,140.12 $367,847.88 $361,113.41 $298,844.16 $62,269.25 Special Revenue Outlay $924,550.72 $117,127.56 $807,423.16 $525,005.00 $304,880.18 $220,124.82 General Service $438.00 $438.00 $0.00 $98,968.00 $91,752.81 $7,215.19 Other $3,268,388.55 $2,833,704.25 $434,684.30 $1,179,920.78 $1,709,095.98 ($529,175.20) Total : $171,973,269.27 $154,051,227.36 $17,922,041.91 $28,791,227.72 $26,415,847.21 $2,375,380.51 Other Financing Sources: $3,224,667.45 $3,292,306.28 $67,638.83 $6,131,576.82 $5,491,005.81 ($640,571.01) Other Financing Uses: $5,481,484.62 $4,620,065.10 $861,419.52 $2,035,612.00 $2,150,523.33 ($114,911.33) Total : ($2,256,817.17) ($1,327,758.82) $929,058.35 $4,095,964.82 $3,340,482.48 ($755,482.34) Excess and Other Sources Over (Under) and Other Uses: ($726,930.07) $4,661,445.50 $5,388,375.57 ($533,847.27) ($887,551.62) ($353,704.35) Beginning Fund Balance - Oct. 1: $25,871,203.05 $25,871,203.05 $0.00 $9,070,294.89 $9,070,294.89 $0.00 Ending Fund Balance: $25,144,272.98 $30,532,648.55 $5,388,375.57 $8,536,447.62 $8,182,743.27 ($353,704.35) 9/5/2017 1:53:19 PM Pulled from Production Page 1 of 1

Combined Statement of,, and Changes in Fund Balances Exhibit F-III-B DEBT SERVICE VARIANCE CAPITAL PROJECTS VARIANCE State Sources $13,346.84 $10,010.13 ($3,336.71) $6,205,993.16 $5,624,586.76 ($581,406.40) Federal Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Local Sources $12,582,951.11 $12,603,965.23 $21,014.12 $3,000.00 $5,287.07 $2,287.07 Other Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $12,596,297.95 $12,613,975.36 $17,677.41 $6,208,993.16 $5,629,873.83 ($579,119.33) Instructional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Instructional Support Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operation & Maintenance Services $0.00 $0.00 $0.00 $97,687.00 $75,803.16 $21,883.84 Auxiliary Services $0.00 $0.00 $0.00 $5,303,946.30 $5,034,918.49 $269,027.81 Debt Administrative Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $0.00 $9,669,410.26 $3,397,817.56 $6,271,592.70 Debt Service $12,501,811.71 $12,757,069.79 ($255,258.08) $4,578,350.72 $4,367,465.99 $210,884.73 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total : $12,501,811.71 $12,757,069.79 ($255,258.08) $19,649,394.28 $12,876,005.20 $6,773,389.08 Other Financing Sources: $0.00 $0.00 $0.00 $7,389,931.30 $7,389,931.30 $0.00 Other Financing Uses: $0.00 $0.00 $0.00 $46,485.00 $46,485.00 $0.00 Total : $0.00 $0.00 $0.00 $7,343,446.30 $7,343,446.30 $0.00 Excess and Other Sources Over (Under) and Other Uses: $94,486.24 ($143,094.43) ($237,580.67) ($6,096,954.82) $97,314.93 $6,194,269.75 Beginning Fund Balance - Oct. 1: $1,764,155.04 $1,764,155.04 $0.00 $6,700,192.72 $6,700,192.72 $0.00 Ending Fund Balance: $1,858,641.28 $1,621,060.61 ($237,580.67) $603,237.90 $6,797,507.65 $6,194,269.75 9/5/2017 1:53:56 PM Pulled from Production Page 1 of 1

Combined Statement of,, and Changes in Fund Balances Exhibit F-III-C TOTAL GOVERNMENT AND FUND TYPES EXPENDABLE TRUST VARIANCE AND EXPENDABLE TRUST FUNDS VARIANCE State Sources $0.00 $0.00 $0.00 $119,202,976.16 $109,263,079.08 ($9,939,897.08) Federal Sources $0.00 $0.00 $0.00 $12,347,392.33 $10,323,583.47 ($2,023,808.86) Local Sources $3,601,967.00 $3,909,102.01 $307,135.01 $87,622,677.62 $83,928,426.87 ($3,694,250.75) Other Sources $0.00 $0.00 $0.00 $898,784.00 $866,106.57 ($32,677.43) Total : $3,601,967.00 $3,909,102.01 $307,135.01 $220,071,830.11 $204,381,195.99 ($15,690,634.12) Instructional Services $1,304,035.15 $1,284,983.25 $19,051.90 $110,200,205.80 $100,063,308.76 $10,136,897.04 Instructional Support Services $582,280.00 $826,098.42 ($243,818.42) $35,177,400.91 $32,133,028.98 $3,044,371.93 Operation & Maintenance Services $69,120.00 $126,756.21 ($57,636.21) $19,694,884.00 $17,903,003.66 $1,791,880.34 Auxiliary Services $37,637.00 $28,597.33 $9,039.67 $31,669,339.27 $27,697,906.97 $3,971,432.30 Expendable Administrative Services $0.00 $0.00 $0.00 $5,420,101.41 $4,989,984.28 $430,117.13 Total Outlay $0.00 $0.00 $0.00 $11,118,965.98 $3,819,825.30 $7,299,140.68 Expendable Service $0.00 $0.00 $0.00 $17,179,568.43 $17,216,726.59 ($37,158.16) Other $868,857.00 $941,773.56 ($72,916.56) $5,317,166.33 $5,484,573.79 ($167,407.46) Total : $2,861,929.15 $3,208,208.77 ($346,279.62) $235,777,632.13 $209,308,358.33 $26,469,273.80 Other Financing Sources: $127,135.00 $105,060.33 ($22,074.67) $16,873,310.57 $16,278,303.72 ($595,006.85) Other Financing Uses: $640,240.00 $780,098.89 ($139,858.89) $8,203,821.62 $7,597,172.32 $606,649.30 Total : ($513,105.00) ($675,038.56) ($161,933.56) $8,669,488.95 $8,681,131.40 $11,642.45 Excess and Other Sources Over (Under) and Other Uses: $226,932.85 $25,854.68 ($201,078.17) ($7,036,313.07) $3,753,969.06 $10,790,282.13 Beginning Fund Balance - Oct. 1: $2,011,131.20 $2,011,131.20 $0.00 $45,416,976.90 $45,416,976.90 $0.00 Ending Fund Balance: $2,238,064.05 $2,036,985.88 ($201,078.17) $38,380,663.83 $49,170,945.96 $10,790,282.13 9/5/2017 1:54:34 PM Pulled from Production Page 1 of 1